TAX CRIME IN NIGERIA: OFFENCES AND DEFENCES

Abstract

The importance of tax payment is fundamental to the existence of every nation. Accordingly, the law has enshrined the mechanism that will ensure tax compliance. Tax offences and penalties are cohesive measures enshrined in the law to deter tax offenders. Notwithstanding the compliance measure, the tax crimes continue to inure with the authority firmly determined to prosecute the offence. The judicial process affords taxpayer opportunity to defend itself within the robust defences allowable in law; there could be instances where a tax payer may be a victim of arbitrariness of the tax authority. This paper seeks to evaluate the generality of tax offences and the defences allowable in Nigerian tax jurisprudence. The paper adopted doctrinal methodology. It reviewed both secondary and primary sources of laws like tax statues, case laws and other legal text and journals. It found that a successful fight against tax crime begins with proper tax audit and investigation, an approach that would crystallise overwhelming evidence required to sustain the proof of elements of crime. Just like every other crime, prove of tax crime is also beyond reasonable doubt. Taxpayers have defences allowable in law that would aid them wriggle out of the liabilities of tax crime. Both the taxpayer and the tax authority will find this paper relevant. It affords the tax authority insight into the legal requirement of sustain a fierce battle against time crime. It would help the taxpayer maintain its ground against the arbitrariness of tax authority.